14.09.2021

At 12th attempt: data tables accepted

Tax issues: Problems with the electronic VAT administration Odesa region

Complainee: The State Tax Service of Ukraine (STS), Main Department of the STS in Odesa Oblast
Complaint in brief: An agricultural company from Odesa Oblast appealed to the Business Ombudsman Council. The company complained that the tax service had not accepted VAT data tables and blocked tax invoices of the enterprise. According to the MD STS, all types of entrepreneurial activity of the complainant did not correspond to the fixed assets indicated in the data table. The company submitted data tables and additional documents on ability to conduct certain types of entrepreneurial activity eleven times.  However, each time the tax service rejected them without  specifying the reasons. The BOC commenced its own investigation.
Actions taken: The investigator analysed the case file and acknowledged the complaint was substantiated. The Council recommended that MD STS  explain what lied behind non-correspondence of types of entrepreneurial activity to existing fixed assets of the complainant. The BOC brought up the complaint discussion at the expert group meeting between the Council and the MD STS. The latter gave the BOC information on concrete remarks to the company’s data table that should be further improved by a taxpayer. The data table was submitted to the MD STS one more time. 
Result achieved: The MD STS upheld the BOC’s recommendations and accepted the VAT data tables of the company. The case was successfully closed.
 

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